$348$ is what percent of $400$ ?
Having a percent of something means that you get that percent out of every $100$ We can set up a proportion to find out what percent of $400$ we need to take to get $348$ $ \dfrac{{\text{percent}}}{100} = \dfrac{{\text{part}}}{{\text{whole}}}$ Which things do we know, and what are we trying to find? We are trying to find the ${\text{percent}}$ . Is $400$ the ${\text{part}}$ or the ${\text{whole}}$ The $400$ is the ${\text{whole}}$ . This means the ${\text{part}}$ is $348$ $ \dfrac{{\text{percent}}}{100} = \dfrac{{348}}{{400}}$ If we divide the denominator of the fraction on the right by $4$ , it will be the same denominator of the fraction on the left. To keep things equal, let's also divide the numerator on the right by $4$ $ \dfrac{{\text{percent}}}{100 } = \dfrac{{348 \div 4}}{{400 \div 4}}$ $ \dfrac{{\text{percent}}}{100 } = \dfrac{{87}}{{100}}$ $ {\text{percent}} = {87}$ So $348$ is $87\%$ of $400$.